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The content of the annual listing of projects is consistent with the project listing in the MPO's TIP. This includes project name and identification numbers, project location, project description, as well as the amount of funds programmed in the TIP. Fund obligations are a measure of the progress being made on a project. As such, the Annual Listing of Federally Obligated Projects Report is prepared at the end of the federal fiscal year to tell what actually happened with TIP federal project funding during the fiscal year.
Project for which funds have been obligated are not necessarily initiated or completed in the program year, and the amount of the obligation will not necessarily equal the total cost of the project. It is possible that obligated funds exceed the amount estimated in the TIP. It is also possible that unused funds may be credited back when not needed at the completion of a project phase resulting in a negative obligation.